The senior deduction for 2026 is a new $6,000 deduction for each person who is 65 or older by the end of the year. A married couple who are both 65 or older can deduct up to $12,000. You get it whether you itemize or not. It shrinks once your income goes over $75,000, or $150,000 for married couples filing jointly.
This deduction comes from the One Big Beautiful Bill Act, the 2025 tax law. It is in the law for tax years 2025 through 2028. This guide covers your 2026 return, the one you file in 2027. We wrote it for seniors and the family members who help them with their taxes.
Last updated October 27, 2026. Amounts are for tax year 2026, filed in 2027.
Want the bigger picture? See the senior deduction in our 2026 tax changes guide, or the key numbers for your 2026 return on one page.
Senior deduction 2026 at a glance
| New senior deduction | |
|---|---|
| Each person 65 or older | $6,000 |
| Married couple, both 65 or older | $12,000 |
| Phase-out starts, single or head of household | $75,000modified AGI |
| Phase-out starts, married filing jointly | $150,000modified AGI |
| Phase-out rate | 6%of income over the limit |
| Tax years it applies | 2025 to 2028 |
| Regular extra standard deduction for 65+ | |
| Single or head of household | $2,050 |
| Married, per person 65 or older | $1,650 |
What is the senior deduction for 2026?
It is a new deduction of up to $6,000 for each taxpayer who is 65 or older. A deduction lowers the income you pay tax on. So a $6,000 deduction does not mean $6,000 back in your pocket. It means $6,000 less income is taxed.
The IRS calls it the “enhanced deduction for seniors.” Some news stories call it the “bonus” senior deduction. They all mean the same thing.
Who qualifies for the $6,000 senior deduction?
You can claim it on your 2026 return if all of these are true:
- You are 65 or older by the end of 2026. For tax purposes, that means you were born before January 2, 1962.
- Your return lists your Social Security number. Each person who claims the deduction needs a valid Social Security number on the return.
- If you are married, you file a joint return. Married couples who file separately can’t claim it.
If you are married and only one of you is 65 or older, the couple gets one $6,000 deduction. If you are both 65 or older, you can get up to $12,000.
Good news: you don’t have to be retired, and you don’t have to be getting Social Security benefits. Age is what counts.
Is there an income limit?
Yes. The deduction starts to shrink once your modified adjusted gross income (MAGI) goes over:
- $75,000 if you file single or head of household
- $150,000 if you are married and file jointly
For every dollar over the limit, the deduction drops by 6 cents. That is 6% of the amount over. For most people, MAGI is the same as the adjusted gross income on your Form 1040. It only differs if you left out certain income earned abroad or in a U.S. territory.
For a single filer, the deduction is gone once MAGI reaches $175,000. The math: $100,000 over the limit times 6% is $6,000.
How much will you get? Some examples
| Who | MAGI | Senior deduction |
|---|---|---|
| Single, age 70 | $50,000 | $6,000 |
| Single, age 68 | $95,000 | $4,800 |
| Single, age 66 | $180,000 | $0 |
| Married, both 65+, filing jointly | $90,000 | $12,000 |
| Married, one spouse 65+, filing jointly | $90,000 | $6,000 |
In the second example, the filer is $20,000 over the $75,000 limit. Six percent of $20,000 is $1,200. So the deduction is $6,000 minus $1,200, or $4,800.
If you are married and your MAGI is over $150,000, the math has a few more steps. Your tax software or tax preparer will work it out on Schedule 1-A.
Do you get it if you itemize?
Yes. You can claim the senior deduction whether you take the standard deduction or itemize. That is different from the regular extra standard deduction for people 65 and older, which you only get if you don’t itemize.
Does it replace the extra standard deduction for 65 and older?
No. You can get both. The new $6,000 deduction comes on top of the extra standard deduction that people 65 and older already get. For 2026, that extra amount is:
- $2,050 if you are single or head of household
- $1,650 for each spouse who is 65 or older, if you are married
The same extra amounts apply if you are blind. The basic 2026 standard deduction is $16,100 for single filers and $32,200 for married couples filing jointly.
Putting it together:
- A single person, age 70, with MAGI of $50,000 who doesn’t itemize: $16,100 standard deduction, plus $2,050 for being 65 or older, plus the $6,000 senior deduction. That is $24,150 in total.
- A married couple, both 65 or older, with MAGI of $90,000 who don’t itemize: $32,200, plus $3,300 ($1,650 each), plus $12,000. That is $47,500 in total.
How do you claim the senior deduction?
You claim it on Schedule 1-A, a new form that goes with your Form 1040 or 1040-SR. The senior deduction is in Part V, “Enhanced Deduction for Seniors.” The total from Schedule 1-A then moves to your Form 1040.
- Make sure your Social Security number, and your spouse’s if you are married, is correct on the return.
- If you are married, choose “married filing jointly.”
- Fill out Part V of Schedule 1-A. Tax software does this when you enter your birth date.
- Check that the deduction shows up on your Form 1040 before you file.
Want a line-by-line walk through? See our guide to Schedule 1-A, which also covers the tips, overtime and car loan deductions. For filing dates, see our 2027 tax deadlines.
Does this mean no tax on Social Security?
No. The law did not change the rules for how much of your Social Security benefits is taxed. The new deduction lowers your taxable income, which can lower or even wipe out the tax you owe. But the part of your benefits that counts as income is figured the same way as before.
Does Arizona allow the senior deduction?
Arizona passed a law in June 2026 that lets you subtract the federal senior deduction on your Arizona return, starting with tax year 2025. The Arizona Department of Revenue hasn’t released the 2026 forms yet, so check them when they come out.
Senior deduction FAQ
You qualify if you are 65 or older by the end of 2026, your Social Security number is on the return and, if you are married, you file jointly.
Up to $6,000 per person who is 65 or older, or up to $12,000 for a married couple who are both 65 or older. It shrinks by 6% of modified AGI over $75,000, or $150,000 for joint filers.
Yes. You can claim it whether you take the standard deduction or itemize.
Yes. The new deduction is on top of it. For 2026 the extra amount is $2,050 if you are single or head of household, and $1,650 for each spouse 65 or older if you are married.
It is in the law for tax years 2025 through 2028.
About the author
Get help with your senior deduction
Moon Valley Accounting & Tax Services helps Phoenix seniors and their families file their returns and claim every deduction they qualify for, in English and Spanish. Book a free consultation, or call us with your questions. You can also see all of our tax, bookkeeping and payroll services.
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Sources
- 26 U.S.C. § 151(d)(5)(C) (deduction for seniors)
- IRS: One Big Beautiful Bill Act tax deductions for working Americans and seniors
- IRS: Schedule 1-A, Additional Deductions: What to know about the new form
- IRS: Rev. Proc. 2025-32 (2026 standard deduction amounts)
- Congressional Research Service: Taxation of Social Security Benefits and the Senior Deduction in P.L. 119-21
- Arizona Legislature: HB 4168 fact sheet, as enacted
This article is general information, not tax advice for your situation. Tax rules can change, so talk with a tax professional before you file.